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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: the law on security: Insurance Premium Tax: power to direct a registrable person to make monthly returns

Under section 54(b) of the Finance Act 1994, and regulation 12(4)(a) and (b) of the Insurance Premium Tax Regulations 1994, the Commissioners may allow or direct a registrable person to make monthly returns.